Full Citation

Title: Tax reform, wages, and employment: Evidence from Ohio

Citation Type: Miscellaneous

Publication Year: 2018

ISBN:

ISSN:

DOI:

NSFID:

PMCID:

PMID:

Abstract: This paper evaluates the incidence of a natural experiment entailed by the 2005 Ohio tax reform. The policy reduced the corporate and personal income taxes over the period 2006-2010. I observe several cross-sections of the Current Population Survey and compare individuals in Ohio to similar individuals in Pennsylvania. Using a triple difference identification approach, I conclude that the reform significantly boosted labor force participation for women, specifically those with 5-year-old children and increased reported self-employment taxable earnings. However, it does not seem to have had a positive impact on corporate wages in the short-run. JEL Classifications: H20, H24, H25

Url: https://mpra.ub.uni-muenchen.de/94987/1/MPRA_paper_94877.pdf

User Submitted?: No

Authors: Kakpo, Eliakim

Publisher: CESAER INRA

Data Collections: IPUMS CPS

Topics: Labor Force and Occupational Structure

Countries: United States